IRS-initiated process to obtain income and/or other assets of a taxpayer to apply toward a tax liability.
Letter 1278 notifies you that your penalty abatement request has been accepted and your account will be adjusted as a result of the decision to abate the penalty.
You will receive this letter when you have submitted a Collection Due Process (CDP) or Equivalent hearing using a position which the Service has publicly identified as frivolous or reflects a desire to delay or impede the administration of the federal laws. A request to either amend your hearing request providing a legitimate reason for the hearing or withdraw your request within specified timeframe, was not met and Appeals has disregarded your request for a CDP or Equivalent hearing.
You will receive this letter from Appeals as an acknowledgement that your Offer in Compromise (OIC) has met the standards for processing of your OIC. The Appeals hearing officer who conducted your Collection Due Process (CDP) hearing will remain assigned to your CDP case.
Are you one of one of millions of business owners who are affected by the Corporate Transparency Act (CTA)? If so, you may be required to report Beneficial Ownership Information (BOI) to Treasury’s Financial Crimes Enforcement Network (FinCEN). FinCEN has launched a nationwide public service campaign to bring this information to potentially impacted business owners. It is imperative that you are aware of the FinCEN reporting requirements and know where to access additional information. Failure to file (timely or at all) may result in hefty penalties.
On June 26, 2024, I submitted to Congress the National Taxpayer Advocate Fiscal Year 2025 Objectives Report to Congress, which outlines the 2024 filing season and identifies key objectives my organization will undertake for the upcoming fiscal year. The report identifies our key objectives for the upcoming fiscal year, including 11 systemic advocacy objectives, five case advocacy and other business objectives, and four research objectives.
In July, we will publish the IRS responses to each of the 78 recommendations I made in my 2023 Annual Report to Congress. I’m pleased to report the IRS has agreed to implement 62 of the recommendations in full or in part.
You requested a CAP appeal of a collection activity or warning of collection activity or property subject to collection action. This letter advises you that the review was conducted and the IRS Independent Office of Appeals (Appeals) reached a determination on the IRS decision that either the collection activity or warning of collection activity or property subject to collection action is either sustained or not.
The National Taxpayer Advocate’s Annual Report to Congress identifies taxpayers’ problems and provides suggestions to further protect taxpayer rights and ease taxpayer burden
As discussed in Part One, I, together with several other IRS executives, had the honor to work side by side with employees in the extraction mailroom at the IRS’s Kansas City campus.
The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.
This week, TAS’s Local Taxpayer Advocates (LTAs) are in Washington, D.C.
The IRC requires the National Taxpayer Advocate to prepare an Annual Report to Congress that contains a summary of the ten most serious problems encountered by taxpayers each year.